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2009 (12) TMI 37 - HC - CustomsDefect in appeal by revenue – while dismissing the revenue appeal, tribunal observed that, We have gone through the record on hearing from both the sides. We do not find any authorisation of the Committee to seek appeal remedy by the Revenue. We noticed that the law requiring a Committee to authorise an appeal to be filed came into force on 31.3.2005. It appears that the Revenue has made a very casual approach to cure the defect when there is law declared by Hon'ble High Court of Karnataka in the aforesaid case in the year 2007. Such an attitude of Revenue is not appreciable to allow further time when they know very well the law which permits to cure defect. Therefore, we dismiss the appeal with an impression that Revenue has made very casual approach – held that - A perusal of the file shows that the Revenue has proceeded on the premises that on 2.2.2009 it has been given time to cure the defect by 9.2.2009 as the next date fixed is 18.2.2009 . The aforesaid premise is factually incorrect as the appeals were dismissed vide order dated 2.2.2009 - In any case once the fundamental element of formation of opinion of filing the appeal is missing then no appeal is deemed to be instituted in the eyes of law - Ordinarily, we do not non suit the Revenue for a procedural lapse but this case is of such a nature that lapses one after the other have been committed. Therefore, the appeals are wholly without merit and are liable to be dismissed.
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